Draw the base for the body using one circle and two triangles.
Draw the outline for the fins and the head.
Draw the eyes.
Draw the base for the face and the lips.
Draw and enhance the whole body as shown.
Accentuate other details near the eyes and the lips as shown.
Draw the outline near the Fins and other details as shown.
Draw and enhance the body as shown.
Draw and enhance the fins and tail as shown.
Further enhance the fins and tail as shown with other remaining minor details.
Complete the drawing by adding the necessary finishing touch.